The location is used for administrative purposes only

• The location is used for administrative purposes only. These service
businesses do not meet with their customers at their location. The office is used
solely to do administrative work such as bookkeeping and arranging
appointments to service the customers. Typically, this might be the case if you
have a landscaping, house cleaning, plumbing, painting, or other type of
maintenance or repair service. It would also apply if you have a mobile service
business, such as screen repair, pool cleaning, or food catering.
If your location is not used to meet with your customers, it would be best to
consider a low-cost location that will adequately service your business and that
will not require extensive travel time to and from work.
Small service businesses can often benefit by having their administrative offices
at home. However, cities and counties do have some restrictions regarding
licensing of home-based businesses. Also, if you want to utilize deductions for a
home office, you will have to abide by IRS rulings. (See, Chapter 6, Home Based
Business: Is It Right for You?)